SELECT 
  cscart_products_categories.product_id, 
  GROUP_CONCAT(
    IF(
      cscart_products_categories.link_type = "M", 
      CONCAT(
        cscart_products_categories.category_id, 
        "M"
      ), 
      cscart_products_categories.category_id
    )
  ) AS category_ids, 
  product_position_source.position AS position 
FROM 
  cscart_products_categories 
  INNER JOIN cscart_categories ON cscart_categories.category_id = cscart_products_categories.category_id 
  AND cscart_categories.storefront_id IN (0, 1) 
  AND (
    cscart_categories.usergroup_ids = '' 
    OR FIND_IN_SET(
      0, cscart_categories.usergroup_ids
    ) 
    OR FIND_IN_SET(
      1, cscart_categories.usergroup_ids
    )
  ) 
  AND cscart_categories.status IN ('A', 'H') 
  LEFT JOIN cscart_products_categories AS product_position_source ON cscart_products_categories.product_id = product_position_source.product_id 
  AND product_position_source.category_id = 499 
WHERE 
  cscart_products_categories.product_id IN (
    23727, 23728, 23729, 23730, 23731, 23732, 
    23733, 23734, 23735, 23736, 23737, 
    23738, 23739, 23740, 23741, 23742
  ) 
GROUP BY 
  cscart_products_categories.product_id

Query time 0.00037

JSON explain

{
  "query_block": {
    "select_id": 1,
    "table": {
      "table_name": "cscart_products_categories",
      "access_type": "range",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "pt",
      "key_length": "3",
      "used_key_parts": ["product_id"],
      "rows": 16,
      "filtered": 100,
      "index_condition": "cscart_products_categories.product_id in (23727,23728,23729,23730,23731,23732,23733,23734,23735,23736,23737,23738,23739,23740,23741,23742)"
    },
    "table": {
      "table_name": "product_position_source",
      "access_type": "eq_ref",
      "possible_keys": ["PRIMARY", "pt"],
      "key": "PRIMARY",
      "key_length": "6",
      "used_key_parts": ["category_id", "product_id"],
      "ref": ["const", "devmotorsbay.cscart_products_categories.product_id"],
      "rows": 1,
      "filtered": 100
    },
    "table": {
      "table_name": "cscart_categories",
      "access_type": "eq_ref",
      "possible_keys": ["PRIMARY", "c_status", "p_category_id"],
      "key": "PRIMARY",
      "key_length": "3",
      "used_key_parts": ["category_id"],
      "ref": ["devmotorsbay.cscart_products_categories.category_id"],
      "rows": 1,
      "filtered": 100,
      "attached_condition": "cscart_categories.storefront_id in (0,1) and (cscart_categories.usergroup_ids = '' or find_in_set(0,cscart_categories.usergroup_ids) or find_in_set(1,cscart_categories.usergroup_ids)) and cscart_categories.`status` in ('A','H')"
    }
  }
}

Result

product_id category_ids position
23727 602M
23728 602M
23729 602M
23730 602M
23731 546M
23732 547M
23733 579M
23734 579M
23735 579M
23736 579M
23737 579M
23738 579M
23739 549M
23740 548M
23741 548M
23742 548M